1 Answer
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In System Preferences > Sharing, click "Internet Sharing" on the left. In the "Share your connection from" menu, choose "Wi-Fi," and then in the "To computers using" list, choose "Bluetooth PAN." Then check the box next to "Internet Sharing" in the list on the left to enable it.

(The options in the screenshot are only greyed out because you can't change them once Internet Sharing is on).